Tax Administration Laws Amendment Bill, 2012 [B35 ... - Juta - Law

(2) Any annex or amendment to such agreement shall have the same effect afterapproval by Parliament in terms of section 231 of the Constitution and on publication inthe Gazette.3Application of Tax Administration Act to certain matters relating to customs andexcise2. (1) The Tax Ombud appointed in terms of section 14 of the Tax Administration Act,2011 (Act No. 28 of 2011), must review and address in accordance with the provisionsof sections 16 to 21 of that Act and any regulations issued under section 157(2) of thatAct, any complaint by a person affected by the application of the Customs and ExciseAct, 1964 (Act No. 91 of 1964), regarding a service, procedural or administrative matter.(2) Chapter 14 of the Tax Administration Act, 2011, applies to the writing off orcompromise of an amount owed to the Commissioner in terms of the Customs andExcise Act, 1964.(3) Subsections (1) and (2) are deemed to have come into operation on 1 October2012.51015Amendment of section 10 of Act 45 of 19553. (1) Section 10 of the Estate Duty Act, 1955, is hereby amended by the substitutionfor subsection (1) of the following subsection:‘‘(1) [If the assessment of duty is delayed beyond a period of twelve monthsfrom the date of death, interest at the prescribed rate shall be] Interest in termsof Chapter 12 of the Tax Administration Act [payable as from a date twelvemonths after the date of death] must be calculated on the difference (if any)between the duty assessed and any deposit [(if any)] made on account of the duty[payable within the said period of twelve months].’’.(2) Subsection (1) is deemed to have come into operation on the date that paragraph18 of Schedule 1 to the Tax Administration Act, 2011, comes into operation.Amendment of section 1 of Act 58 of 1962, as amended by section 3 of Act 90 of1962, section 1 of Act 6 of 1963, section 4 of Act 72 of 1963, section 4 of Act 90 of1964, section 5 of Act 88 of 1965, section 5 of Act 55 of 1966, section 5 of Act 76 of1968, section 6 of Act 89 of 1969, section 6 of Act 52 of 1970, section 4 of Act 88 of1971, section 4 of Act 90 of 1972, section 4 of Act 65 of 1973, section 4 of Act 85 of1974, section 4 of Act 69 of 1975, section 4 of Act 103 of 1976, section 4 of Act 113of 1977, section 3 of Act 101 of 1978, section 3 of Act 104 of 1979, section 2 of Act 104of 1980, section 2 of Act 96 of 1981, section 3 of Act 91 of 1982, section 2 of Act 94of 1983, section 1 of Act 30 of 1984, section 2 of Act 121 of 1984, section 2 of Act 96of1985, section 2 of Act 65 of 1986, section 1 of Act 108 of 1986, section 2 of Act 85 of1987, section 2 of Act 90 of 1988, section 1 of Act 99 of 1988, Government NoticeR780 of 1989, section 2 of Act 70 of 1989, section 2 of Act 101 of 1990, section 2 ofAct 129 of 1991, section 2 of Act 141 of 1992, section 2 of Act 113 of 1993, section 2of Act 21 of 1994, Government Notice 46 of 1994, section 2 of Act 21 of 1995, section2 of Act 36 of 1996, section 2 of Act 28 of 1997, section 19 of Act 30 of 1998,Government Notice 1503 of 1998, section 10 of Act 53 of 1999, section 13 of Act 30of 2000, section 2 of Act 59 of 2000, section 5 of Act 5 of 2001, section 3 of Act 19 of2001, section 17 of Act 60 of 2001, section 9 of Act 30 of 2002, section 6 of Act 74 of2002, section 33 of Act 12 of 2003, section 12 of Act 45 of 2003, section 3 of Act 16of 2004, section 3 of Act 32 of 2004, section 3 of Act 32 of 2005, section 19 of Act 9of 2006, section 3 of Act 20 of 2006, section 3 of Act 8 of 2007, section 5 of Act 35 of2007, section 2 of Act 3 of 2008, section 4 of Act 60 of 2008, section 7 of Act 17 of2009 and section 6 of Act 7 of 2010, section 7 of Act 24 of 2011 and paragraph 23 ofSchedule 1 to Act 28 of 2011202530354045504. Section 1 of the Income Tax Act, 1962, is hereby amended by the substitution in thedefinition of ‘representative taxpayer’ for paragraph (c) of the following paragraph:‘‘(c) in respect of income which is the subject of any trust or in respect of theincome of any minor or mentally disordered or defective person or any otherperson under legal disability, the trustee, guardian, curator or other personentitled to the receipt, management, disposal or control of such income or55